A.M. Electronics Corporation Vs. Commissioner of C. Ex. - Court Judgment

SooperKanoon Citationsooperkanoon.com/16852
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided OnSep-27-1999
Reported in(1999)(114)ELT979Tri(Mum.)bai
AppellantA.M. Electronics Corporation
RespondentCommissioner of C. Ex.
Excerpt:
1. the limited issue for consideration in this appeal is whether a benefit given to "radio sets" including "transistor sets" at sr. no. 10 of notification no. 57/73 of the central excise tariff would be available to radio sets connected with sound reproducing and recording equipment.2. this issue stands fully covered in the tribunal judgment in the case of philips india etd. v. c.c.e., pune - 1996 (81) e.l.t. 375. following the ratio of this judgment, we allow this appeal with consequential benefits.
Judgment:
1. The limited issue for consideration in this appeal is whether a benefit given to "radio sets" including "transistor sets" at Sr. No. 10 of Notification No. 57/73 of the Central Excise Tariff would be available to radio sets connected with sound reproducing and recording equipment.

2. This issue stands fully covered in the Tribunal judgment in the case of Philips India Etd. v. C.C.E., Pune - 1996 (81) E.L.T. 375. Following the ratio of this judgment, we allow this appeal with consequential benefits.